This thesis aims to empirically examine the quality of information on Small and Medium Enterprises in Portugal and how it varies with its size. To this end, the measures of accounting attributes defined by Francis et al., (2005) - Quality of Accruals, Earnings Persistence, Income Smoothing and Predictability results – and identified in earlier literature as desirable characteristics of the results were estimated. The accounting attributes were obtained by regression models AR1 panel-data adapted from the Francis et al., (2005) study. They the values of intrinsic observable characteristics to the companies identified by Dechow and Dichev (2002) - earnings volatility, volatility of cash flows, volatility of accruals, magnitude of accruals and incidence of negative results - were also documented and used as tools to operate and assess the extent of the Quality Information sample.
Date of Award | 8 Jul 2016 |
---|
Original language | Portuguese |
---|
Awarding Institution | - Universidade Católica Portuguesa
|
---|
Supervisor | Paulo Alves (Supervisor) & Ricardo Cunha (Co-Supervisor) |
---|
- Accruals
- Cash flows
- Earnings
- Earnings quality
- Earnings management
- Mestrado em Auditoria e Fiscalidade
A qualidade de informação e a dimensão das empresas em Portugal
Campo, L. A. N. D. (Student). 8 Jul 2016
Student thesis: Master's Thesis